For 2004, the UNFPA Audit Services Branch sent the request for audit plans earlier in order to give country offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

Audit of the medical insurance plan

The audits of Treasury and the relevant specialist areas have been included in the 2005 audit plan of the Internal Audit Section of the Office of Audit and Performance Reviews.

(f) To review and approve the audit work plan of OIOS

Audit of the medical insurance plan

(ii) Annual audit plan, budget and staffing

The second plan would undergo the same procedure as the first.

In paragraph 107 of the report, UNDP agreed with the Board's reiterated recommendation that it carry out its planned audit coverage of nationally executed expenditure projects based on the criteria stated in its audit plan guidelines.

The Board plans to review this application in its next audit.

Budgetary control and education programme management will be considered in the 1999 plan.

The audit plan is sufficiently flexible to include ad hoc requests by management if assessed as viable and urgent in nature, and to include emerging risks as they are identified.

The Board is planning to widen its audit coverage at the State Oil Marketing organization.

For 2004, the request for audit plans was sent earlier to give offices advance notice and time to prepare their audit plans, which were due by 31 October 2004.

Some of the plan initiatives address multiple audit observations while others focus on one particular audit observation.

UNDP management response and audit action plan

The planned workplan of the Office reflected the following audits

The audits of headquarter units have been postponed in 2004 and were included in the strategy and workplan of the Office of Audit and Performance Review for 2005.

79. The Board trusts that the medium term audit plan for the UNHCR audit section will also be finalized expeditiously.

The planned assessment of the compacts at the end of 1998 and the review of the implementation plan and the strategic plan should allow UNDP to evaluate the objectives of the change process. D. United Nations Children s Fund

UNHCR planned to invite a representative of the Board of Auditors to attend the review of external audit reports.

These auditing standards require that the Board plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

V.95 60370T CONSIDERATION OF NATIONAL DRUG CONTROL PLANS

6 (XXXIX) Consideration of national master plans

(a) Reviewing the strategy and workplans of internal and, in some organizations, external audit and discussing the scope and content of their audits so as to identify audit priorities and suggesting potential audit areas within which to address the organization's risks

(a) Self assessed monitoring of programme and organizational performance according to the UNCDF SRF, reported to the Executive Board through the UNCDF results oriented annual report (ROAR)

It is expected that this plan will be completed in early 2005 and submitted to the Prime Minister for consideration.

The report, which was scheduled to be considered at the current session, included a number of important proposals on operating modalities for both programmes.

78. The medium term audit plan for 1998 2001 has been finalized for all activities except the UNHCR audit section.

A review of individual procurement plans indicated that while some were completed to a large degree, others provided insufficient information.

11. The Board recommends that UNDP prepare a forward plan for maintenance and alterations work to the premises its occupies (para. 84).

The Office of Internal Oversight Services has intensified its monitoring of the audit workplan, with meetings being convened weekly to review the progress of assignments in accordance with the plan.

Our value added work, in turn, has been scheduled to take place at various stages of the audit.

(i) Biennial management plan (2004 2005) strategic plan (2004 2007) report of the external auditor on the review of the WFP human resources strategy second progress report on the implementation of the recommendations in the 2000 2001 audit report of the external auditor best practices in oversight mechanisms (WFP EB.3 2003 4 A, 5 (A,B,C,D) 2)

Having considered the views of the Main Committees of the General Assembly on the proposed medium term plan for the period 1998 2001,

He agreed that the schedule for review of these documents needed to be examined.

Internal services prepare audit plans for discussion with internal and external auditors (2 in 1997) prepare missions of internal and external auditors (4 in 1997) and follow up and facilitate the implementation of audit recommendations (3 in 1997).

According to the Division s 1998 1999 audit plan, approximately 1,600 audit days, equivalent to nine auditor posts, will be required to provide audit coverage for peacekeeping operations for the period from 1 July 1998 to 30 June 1999.

Fuel was used to support approximately 21,600 vehicles (civilian and military) and 188 aircraft, 5,500 generators and other fuel consuming equipment.

These standards require that the Board plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free of material misstatement.

(Thousands of United States dollars)

In paragraph 44 of its report, the Board recommended that UNICEF, in cooperation with other United Nations organizations participating in the medical insurance plan, finalize its review of (a) the funding of the plan and (b) the way income and expenditure of the plan are disclosed.

The auditing standards require that the Board plan and perform the audit to obtain reasonable assurance that the financial statements are free of material misstatement.

Preparations for the Conference of the Parties

1. Strengthening of audit planning, preparation and follow up

It also commenced work on a comprehensive review of the GHI dental plan with a dental plan survey and a planned request for proposals in early 1998.